AVCO DELTA CORPORATION CANADA LTD. v. UNITED STATES

No. P-3161.

321 F.Supp. 241 (1971)

AVCO DELTA CORPORATION CANADA LIMITED, Plaintiff, v. UNITED STATES of America, Canadian Parkhill Pipe Stringing, Inc., d/b/a Parkhill Pipeline, Inc., Canadian Parkhill Pipe Stringing, Ltd., and Canadian Parkhill Construction Equipment, Ltd., Defendants.

United States District Court, S. D. Illinois, N. D.

January 13, 1971.


Attorney(s) appearing for the Case

F. Louis Behrends and John Dolan, Peoria, Ill., George L. Saunders, Jr., Chicago, Ill., for plaintiff.

Frank O. Wetmore II, Chicago, Ill., Eugene L. White, Max J. Lipkin, Asst. U. S. Atty., Peoria, Ill., Jack B. Teplitz, Tax Division, Dept. of Justice, Washington, D. C., for defendants.


DECISION AND ORDER ON PLAINTIFF'S MOTION FOR JUDGMENT ON THE PLEADINGS

ROBERT D. MORGAN, District Judge.

The complaint herein seeks to have plaintiff's alleged security interest in the proceeds of certain equipment held to be a superior lien to that of the United States Government for taxes. After answers by all defendants, plaintiff has moved for entry of judgment on the pleadings.

Jurisdiction is founded in 26 U.S.C. § 7426, 28 U.S.C. §...

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